am_p-06-2124_2006

TARLAC CITY TINGA, J.:

This involves a financial audit by the Office of the Court Administrator (OCA) conducted in the Regional Trial Court (RTC) of Tarlac City. The audit of the books of accounts of Atty. Roberto Q. Tuquero, Clerk of Court of RTC, Tarlac City, disclosed that: 1) Official receipts with serial nos. 8984951-8984976 remain unaccounted; and 2) Reconciliation of the fiduciary fund disclosed an unaccounted amount of ~~P~~ 6,953,714.77.1 Several violations were likewise committed with regard to the implementation of court circulars on the timely deposit of court collections, as the Judiciary Development Fund (JDF) collections from 18 to 23 November 2003 amounting to ~~P~~ 167,835.91 were deposited only on 1 December 2003, as well as on the use of the court collections to encash personal checks.2 Clerk of Court Atty. Tuquero disputed the findings and instead ascribed liability to Mr. Honorato Q. Manguera, the cash clerk.

However, due to the principle of command responsibility and being the one primarily accountable, Atty. Tuquero was required to submit the necessary documents to justify the unaccounted amount of ~~P~~ 6,953,714.77. Atty. Tuquero's clearance was held in abeyance in the meantime, resulting in the delay in the release of his retirement benefits.3 A final submission of compliance was made on 18 October 2005 and both Atty. Tuquero and Mr. Manguera requested that the remaining unaccounted amount be divided equally between them and the same to be deducted from their respective money value of leave credits.4 Moreover, Mr. Manguera intimated that while he may have incurred delay in the deposit of court collections, he has not taken a single centavo from the court's money. He likewise claimed that the filing and keeping of the records were also not properly maintained because of the lack of available storage space.

This deficiency, he asserted, has contributed to the loss of some documents.5 After considering the documents presented, the established accountability was reduced to ~~P~~ 573, 047.04, the composition of which is as follows: Particulars Amount Unauthorized withdrawals ~~P~~ 235,500.00 Interest transferred to RTC-Paniqui 24,705.25 Balance of Beginning Inventory 146,124.36 Unidentified Withdrawals 169,750.00 Overwithdrawal of interest 467.43 Over deposit 3,500.00 TOTAL 573,047.04 Withdrawals which have no supporting documents, i.e., acknowledgment receipt and court order Interest for cash bond deposited with RTC-Tarlac City but withdrawn together with the principal amount in violation of SC Circular No. 50-95